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A company had $87,638 in sales and $57,951 in cost of goods sold during the year. They had net income of $30,010. The average amount

A company had $87,638 in sales and $57,951 in cost of goods sold during the year. They had net income of $30,010. The average amount of receivables during the year was $29,168. What was the receivable turnover ratio? Express your answer in times (rather than days) with one place to the right of the decimal (XX.X).

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